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Recital 1

Recital 1

(1)Commission Regulation (EC) No 809/2004 2 requires third country issuers to prepare the historical financial information in prospectuses for offer of securities to the public or the admission of securities to trading on a regulated market in accordance with International Financial Reporting Standards (IFRS) or with the national accounting standards of a third country provided they are equivalent to these standards.

  1. 2 OJ L 149, 30.4.2004, p. 1 . ↩
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